2025-11-13T15:59:11-06:00 2025-06-30 410746749 CLIFTONLARSONALLEN LLP 220 S 6TH STREET SUITE 300 MINNEAPOLIS MN 55402 990 2024-07-01 410693870 MINNEHAHA ACADEMY MINN 6127298321 3100 WEST RIVER PARKWAY MINNEAPOLIS MN 554062398 MIKE HURAY CHIEF FINANCIAL OFFICER 6127298321 2025-11-12 1 1 ANN NEIL P01817922 6123764500 2025-11-12 2024 2025-03-06 01:10:19Z MIKE HURAY 3100 WEST RIVER PARKWAY MINNEAPOLIS MN 554062398 29115455 0 X WWW.MINNEHAHAACADEMY.NET X 1905 MN TO PROVIDE A HIGH QUALITY EDUCATION TO STUDENTS IN PRE-SCHOOL TO GRADE 12 INTEGRATING CHRISTIAN FAITH AND LEARNING. 27 27 362 100 -34454 0 1935714 2957702 22843870 23734896 1044224 1450390 95893 248916 25919701 28391904 6647432 7264334 0 0 15239957 16119924 0 0 794205 6470237 7284092 28357626 30668350 -2437925 -2276446 86717633 87284946 3048447 4702598 83669186 82582348 MINNEHAHA ACADEMY'S PRIMARY PURPOSE IS TO PROVIDE A HIGH QUALITY EDUCATION TO STUDENTS IN PRE-SCHOOL TO GRADE 12 INTEGRATING CHRISTIAN FAITH AND LEARNING. 0 0 27308041 7264334 23734896 MINNEHAHA ACADEMY IS A PRE-SCHOOL THROUGH GRADE 12 SCHOOL SERVING STUDENTS THROUGHOUT THE MINNEAPOLIS AND ST. PAUL AREA. ENROLLMENT IN 2024-2025 WAS 856 STUDENTS. IN SUPPORT OF ITS COMMITMENT TO CULTURAL AND SOCIOECONOMIC DIVERSITY AS BEING AN ESSENTIAL PART OF ITS EDUCATION GOALS, THE SCHOOL GRANTED FINANCIAL AID TO STUDENTS. 27308041 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 1 0 0 0 0 1 1 0 0 0 1 1 0 0 0 0 0 0 1 0 1 0 0 0 0 1 0 0 0 1 25 0 1 362 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 27 27 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 MN X MIKE HURAY 6127298321 3100 W RIVER PARKWAY MINNEAPOLIS MN 55406 DONNA HARRIS PRESIDENT 40.00 X 284516 0 83267 MIKE HURAY CHIEF FINANCIAL OFFICER 40.00 X 203232 0 26329 SARA JACOBSON EXECUTIVE DIRECTOR INST ADVANCEMENT 40.00 X 130476 0 22917 DAVID EISENMANN DIRECTOR OF TECHNOLOGY 40.00 X 141609 0 7080 LAURA HOFFMAN-HORDYK EXECUTIVE DIRECTOR HR 40.00 X 115180 0 14743 KAREN BALMER PRINCIPAL, LOWER SCHOOL 40.00 X 106291 0 22732 TIM CARLSON CHAIR 1.00 X X 0 0 0 BROOKE LEE SECRETARY 1.00 X X 0 0 0 TODD LADDUSAW TREASURER 1.00 X X 0 0 0 MARC BELTON BOARD TRUSTEE 1.00 X 0 0 0 DAVE CAIRNS BOARD TRUSTEE 1.00 X 0 0 0 KATIE CRAIG BOARD TRUSTEE 1.00 X 0 0 0 MILTON DODD BOARD TRUSTEE 1.00 X 0 0 0 LYNN FARMER BOARD TRUSTEE 1.00 X 0 0 0 ERICA JENSEN BOARD TRUSTEE 1.00 X 0 0 0 JENNY JOHNSON BOARD TRUSTEE 1.00 X 0 0 0 AARON KARDELL BOARD TRUSTEE 1.00 X 0 0 0 GREG KARPENKO BOARD TRUSTEE 1.00 X 0 0 0 JONATHAN KELLER BOARD TRUSTEE 1.00 X 0 0 0 KEVIN KRUMM BOARD TRUSTEE 1.00 X 0 0 0 DR ROSE LEE-NORMAN BOARD TRUSTEE 1.00 X 0 0 0 SEAN MAHONEY BOARD TRUSTEE 1.00 X 0 0 0 JOHN MISA BOARD TRUSTEE 1.00 X 0 0 0 TODD O'BERT BOARD TRUSTEE 1.00 X 0 0 0 RACHEL PICKERIGN BOARD TRUSTEE 1.00 X 0 0 0 JOHN SCHROEDER BOARD TRUSTEE 1.00 X 0 0 0 GREG SIWEK BOARD TRUSTEE 1.00 X 0 0 0 EMILY SOLTVEDT BOARD TRUSTEE 1.00 X 0 0 0 HILARY SONSTEGARD BOARD TRUSTEE 1.00 X 0 0 0 REV KARA STROMBERG BOARD TRUSTEE 1.00 X 0 0 0 SARAH SWANSON BOARD TRUSTEE 1.00 X 0 0 0 STEVE WEBER BOARD TRUSTEE 1.00 X 0 0 0 REV DR JONATHAN WILSON BOARD TRUSTEE 1.00 X 0 0 0 981304 0 177068 7 0 1 0 VEIT & COMPANY INC 14000 VEIT PLACE ROGERS MN 55374 CONSTRUCTION 1378982 MONARCH BUS SERVICE INC 101 EAST 10TH STREET SUITE 300 HASTINGS MN 55033 STUDENT TRANSPORTATION 386612 INTERSTATE SECURITY SERVICES 1700 S HWY 36 SERVICE DRIVE SUITE ROSEVILLE MN 55113 SECURITY 196281 NORTHSTAR BUS LINES LLC 11800 95TH AVENUE NORTH MAPLE GROVE MN 55369 STUDENT TRANSPORTATION 175449 UNITED TRANSPORTATION SERVICES LLC 945 W PIERCE BUTLER RTE ST PAUL MN 55104 STUDENT TRANSPORTATION 154836 5 432627 2525075 242029 2957702 TUITION AND FEES 611600 22464377 22464377 AUXILIARY ACTIVITIES 611710 1032705 1032705 TRANSPORTATION 611710 237814 237814 23734896 903524 903524 133079 49375 83704 83704 -34454 118158 1136387 589521 546866 546866 546866 39676 432627 64146 -24470 -24470 5099 1600 3499 3499 19465 18909 556 556 OTHER INCOME 611110 185627 185627 185627 28391904 23734896 -34454 1733760 7264334 7264334 648360 292490 323306 32564 11040493 9822742 743608 474143 461581 413967 27584 20030 3168256 3067347 53781 47128 801234 699160 67513 34561 43158 43158 32885 32885 79912 79912 362176 300580 61596 118061 10628 107433 74127 29181 21310 23636 390412 114173 226287 49952 456201 423180 18939 14082 34494 21636 10542 2316 19555 16158 2468 929 2518644 2192351 326293 263183 217462 33221 12500 INSTRUCTION 1805257 1783519 21738 STUDENT TRANSPORTATION 570202 570202 OPERATIONS & MAINTENANC 277414 229312 44567 3535 238411 140199 80979 17233 30668350 27308041 2566104 794205 513922 607723 257803 265644 776269 753557 324077 338663 17426 21708 165435 164966 84940983 26983051 56517549 57957932 27719866 26047928 425286 1126825 86717633 87284946 1601559 2699721 1017307 718499 0 118635 429581 1165743 3048447 4702598 X 65621570 63104603 18047616 19477745 83669186 82582348 86717633 87284946 -2276446 1189608 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 16906257 82276 1951171 831000 18108704 15395104 297923 2029630 816400 16906257 13622584 775448 1777272 780200 15395104 15810114 498786 -1972716 713600 13622584 12868086 425948 3195880 679800 15810114 0.66870 0.33130 0 0 1092952 1092952 76650838 23069470 53581368 5265564 3913581 1351983 1931629 1931629 57957932 LEASE LIABILITIES 1165743 1165743 X 20398462 1189608 82087 134030 1405725 18992737 79912 9319255 9399167 28391904 21485300 82087 134030 216117 21269183 79912 9319255 9399167 30668350 PART V, LINE 4: THE INTENDED USES OF THE ENDOWMENT FUNDS INCLUDE THE FOLLOWING: FINANCIAL AID, GENERAL OPERATIONS, LIBRARY, MUSIC AND PROFESSIONAL GROWTH. PART X, LINE 2: THE ACADEMY QUALIFIES AS A TAX-EXEMPT NONPROFIT CORPORATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND SIMILAR STATUES OF MINNESOTA LAW. ACCORDINGLY, INCOME TAXES HAVE NOT BEEN RECORDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE ACADEMY HAS NOT TAKEN ANY UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION UNDER APPLICABLE ACCOUNTING GUIDANCE. PART XI, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSE 49,375. SPECIAL EVENT EXPENSES 65,746. REDHAWK SHOP EXPENSES 18,909. PART XI, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID AND TUITION REMISSION 9,319,255. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSE 49,375. SPECIAL EVENT EXPENSE 65,746. REDHAWK SHOP EXPENSE 18,909. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID AND TUITION REMISSION 9,319,255. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 MINNEHAHA ACADEMY DESCRIBES ITS NONDISCRIMINATORY POLICY IN THE STUDENT HANDBOOK PASSED OUT ON THE FIRST DAY OF SCHOOL AND IS ALSO AVAILABLE ON THE WEBSITE. X X X X X 1 GENERIS 6455 E JOHNS XING STE 275 JOHNS CREEK GA 30097 CAMPAIGN CONSULTING 0 0 61596 -61596 61596 -61596 AL AK AZ AR CA CO CT DE DC FL GA HI ID IL IN IA KS KY LA ME MD MA MI MN MS MO MT NE NV NH NJ NM NY NC ND OH OK OR PA PR RI SC SD TN TX UT VT VA WA WV WI FUND-A-NEED CONTRIBUTIONS 325976 325976 AUCTION 146327 106651 39676 15874 23802 24470 472303 432627 39676 15874 23802 24470 64146 -24470 1 FINANCIAL AID 495 7264334 0 N/A N/A PART I, LINE 2: FINANCIAL AID IS DETERMINED BY A FAMILY'S ABILITY TO MEET EDUCATION EXPENSES. THE FINANCIAL AID DETERMINATION IS BASED ON DEMONSTRATED NEED AND NOT ON THE WILLINGNESS OR UNWILLINGNESS TO PAY. FINANCIAL AID IS AVAILABLE TO RETURNING CURRENT STUDENTS AND TO NEW STUDENTS WHO HAVE BEEN ACCEPTED FOR ADMISSION IN GRADES K-12. MINNEHAHA ACADEMY IS A MEMBER OF THE SCHOOL AND STUDENT SERVICE FOR FINANCIAL AID (SSS), A NEEDS ANALYSIS SYSTEM SERVING THE ELEMENTARY AND SECONDARY SCHOOL LEVEL. AS A MEMBER OF SSS, MINNEHAHA ACADEMY AGREES TO COMPLY WITH THE NAIS PRINCIPALS OF GOOD PRACTICE FOR FINANCIAL AID. X 1 1 X X X X 0 0 0 0 0 0 0 0 0 DONNA HARRIS PRESIDENT 246511 0 8282 0 29723 0 17433 0 65834 0 367783 0 0 0 MIKE HURAY CHIEF FINANCIAL OFFICER 181277 0 5000 0 16955 0 10777 0 15552 0 229561 0 0 0 SARA JACOBSON EXECUTIVE DIRECTOR INST ADVANCEMENT 101225 0 5000 0 24251 0 7083 0 15834 0 153393 0 0 0 PART I, LINE 1A DONNA HARRIS - HOUSING ALLOWANCE OR RESIDENCE FOR PERSONAL USE - NOT INCLUDED IN TAXABLE INCOME IDEAL COMMERCIAL INTERIORS FAMILY RELATIONSHIP WITH PRESIDENT 18782 VARIOUS FURNITURE PURCHASES FOR THE ACADEMY, IN FULL COMPLIANCE WITH MINNEHAHA ACADEMY'S CONFLICT OF INTEREST POLICY 0 X 13 161650 FMV X AUCTION ITEMS 90 46855 ESTIMATED FMV X WEIGHT ROOM EQUIPMENT 3 29191 FMW X SUPPLIES 5 4333 ESTIMATED FMV 0 0 1 0 PART I, COLUMN (B): COLUMN (B) REPRESENTS THE NUMBER OF CONTRIBUTORS. FORM 990, PART VI, SECTION A, LINE 1A SECTION 5.1 CREATION OF COMMITTEES. THE BOARD OF DIRECTORS MAY CREATE SUCH COMMITTEES AS IT DEEMS APPROPRIATE AND SHALL APPOINT THE MEMBERSHIP OF EACH COMMITTEE. SUCH COMMITTEES MAY INCLUDE DIRECTORS AND NON-DIRECTORS. THE CHAIR OF THE BOARD OF DIRECTORS AND THE PRESIDENT SHALL BE EX-OFFICIO MEMBERS OF ALL COMMITTEES. THE CURRENT LIST OF COMMITTEES INCLUDE EXECUTIVE, FINANCE, INVESTMENT, BOARD ADVANCEMENT, TRUSTEESHIP, AND MISSION & VISION. FORM 990, PART VI, SECTION A, LINE 6 THE SOLE MEMBER OF THE ACADEMY IS THE NORTHWEST CONFERENCE OF THE EVANGELICAL COVENANT CHURCH OF AMERICA. FORM 990, PART VI, SECTION A, LINE 7A FIFTEEN MEMBERS OF THE BOARD OF TRUSTEES OF THE ACADEMY ARE ELECTED BY THE ACADEMY'S SOLE MEMBER. FORM 990, PART VI, SECTION A, LINE 7B THE FOLLOWING ARE ACTIONS THAT REQUIRE THE APPROVAL OF THE SOLE MEMBER OF THE ACADEMY: 1. APPOINTMENT AND REMOVAL OF THE CORPORATION'S PRESIDENT; 2. APPROVAL OF THE STRATEGIC PLAN, MISSION STATEMENT, AND MAJOR CHANGES OF POLICY; 3. APPROVAL OF MAJOR BORROWING; 4. APPROVAL OF THE DISPOSITION, BUYING, LEASING, SELLING, OR ENCUMBERING OF REAL PROPERTY; 5. APPROVAL OF MERGERS OR DISSOLUTION AND APPROVAL OF THE CREATION OF NEW AFFILIATES AND SUBSIDIARIES; 6. AMENDMENTS TO THE ARTICLES OF INCORPORATION AND BYLAWS; 7. APPROVAL OF THE FISCAL YEAR END; AND 8. DESIGNATION OF AUDITORS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM FROM INFORMATION PREPARED BY THE ACADEMY'S FINANCE TEAM. THE DRAFT FORM 990 IS REVIEWED FIRST BY THE FINANCE TEAM, AND THEN THE FINANCE COMMITTEE. THE FORM 990 IS THEN FORWARDED TO THE FULL BOARD OF TRUSTEES WHO HAVE A CHANCE TO REVIEW THE FORM 990 PRIOR TO FILING. FINANCE STAFF MEMBERS IN CHARGE OF COMPLETING THE FORM 990 ARE AVAILABLE TO DISCUSS THE FORM 990 AND ANSWER ANY QUESTIONS THE BOARD MAY HAVE. FORM 990, PART VI, SECTION B, LINE 12C THE ACADEMY'S CONFLICT OF INTEREST POLICY COVERS NOT ONLY TRUSTEES AND OFFICERS, BUT ALSO EMPLOYEES WHO CAN INFLUENCE THE ACTIONS OF MINNEHAHA ACADEMY INCLUDING THOSE RESPONSIBLE FOR MATERIAL PURCHASING DECISIONS AND PERSONS WHO MIGHT BE DESCRIBED AS "MANAGEMENT PERSONNEL." LEVEL 4 AND 5 ADMINISTRATORS ARE THUS DESIGNATED. EVERY YEAR, ALL COVERED PERSONS COMPLETE A CONFLICT OF INTEREST DISCLOSURE FORM. CONFLICTS REPORTED ON THE FORMS ARE REVIEWED BY THE BOARD CHAIR, WHO SHALL BRING THE MATTER TO THE ATTENTION OF THE BOARD OR A DULY CONSTITUTED COMMITTEE THEREOF. DISCLOSURES INVOLVING TRUSTEES SHOULD BE MADE TO THE BOARD CHAIR, (OR IF SHE OR HE IS THE ONE WITH THE CONFLICT, THEN TO THE BOARD VICE-CHAIR) WHO SHALL BRING THESE MATTERS TO THE BOARD OR A DULY CONSTITUTED COMMITTEE THEREOF. THE BOARD OR A DULY CONSTITUTED COMMITTEE THEREOF DETERMINES WHETHER A CONFLICT EXISTS AND IN THE CASE OF AN EXISTING CONFLICT, WHETHER THE TRANSACTION MAY BE AUTHORIZED AS JUST, FAIR, AND REASONABLE TO MINNEHAHA ACADEMY. THE DECISION OF THE BOARD OR A DULY CONSTITUTED COMMITTEE THEREOF ON THESE MATTERS WILL REST IN THEIR SOLE DISCRETION, AND THEIR CONCERN MUST BE THE WELFARE OF MINNEHAHA ACADEMY AND THE ADVANCEMENT OF ITS PURPOSE. IF IT IS DETERMINED THAT THE TRANSACTION IS OF MATERIAL CONFLICTING INTEREST, SUCH TRANSACTION MAY STILL BE UNDERTAKEN IF ALL OF THE FOLLOWING ARE OBSERVED: 1. THE CONFLICTING INTEREST IS FULLY DISCLOSED; 2. THE PERSON WITH THE CONFLICT OF INTEREST IS EXCLUDED FROM THE DISCUSSION AND APPROVAL OF SUCH TRANSACTION; 3. A COMPETITIVE BID OR COMPARABLE VALUATION EXISTS; AND 4. THE BOARD OR A DULY CONSTITUTED COMMITTEE THEREOF HAS DETERMINED THAT THE TRANSACTION IS IN THE BEST INTEREST OF MINNEHAHA ACADEMY. ALL PROCEEDINGS SURROUNDING THE CONFLICTS OF INTEREST ARE DOCUMENTED IN MEETING MINUTES OR AS OTHERWISE APPROPRIATE. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD'S EXECUTIVE COMMITTEE MEETS WITHOUT THE PRESIDENT TO REVIEW AND SET COMPENSATION FOR THAT POSITION. HUMAN RESOURCES PROVIDES SALARY BENCHMARKING WHICH IS USED IN THE COMPENSATION REVIEW PROCESS. THE PROCESS IS COMPLETED IN JUNE OF EACH YEAR, AND LAST OCCURRED IN JUNE 2025. THE PRESIDENT REVIEWS AND APPROVES COMPENSATION FOR OTHER EMPLOYEES BASED ON BENCHMARKED SALARY RANGES PROVIDED BY HUMAN RESOURCES. IN ADDITION, THE PRESIDENT TAKES INTO ACCOUNT THE EMPLOYEE'S PROGRESS AGAINST PERFORMANCE EXPECTATIONS FOR THE EMPLOYEE. THIS PROCESS IS COMPLETED ANNUALLY, AND LAST OCCURRED IN JUNE 2025. THE RESULTS OF COMPENSATION DELIBERATIONS ARE DOCUMENTED IN MEETING MINUTES OR AS OTHERWISE APPROPRIATE. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2025. FORM 990, PART VI, SECTION C, LINE 19 THE ACADEMY MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 2C: THE AUDIT OVERSIGHT PROCESS HAS NOT CHANGED FROM PRIOR YEAR. NORTHWEST CONFERENCE OF THE EVANGELICAL COVENANT CHURCH OF AMERICA 3106 47TH AVENUE SOUTH MINNEAPOLIS MN 55406 410705796 CHURCH MN 501(C)(3) LINE 1 N/A 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0